Multistate Tax Issues for Pass-Through Entities: State Recognition Rules, Taxation of S Corps and Partnerships
A live 90-minute premium CLE/CPE video webinar with interactive Q&A
This CLE/CPE course will guide tax counsel and advisers to resolve complex tax questions confronting pass-through entities with a presence in more than one state. Our panel will brief attendees on state recognition rules and other complexities that apply to multistate S corps, LLCs, and partnerships.
Outline
- State conformity to the federal treatment of pass-through entities
- Jurisdiction to tax (nexus) pass-through entities and their owners
- Apportionment of pass-through entity income
- Entity-level taxes and the federal SALT deduction cap
- State taxation and the partnership audit rules
Benefits
The panel will review these and other high priority issues:
- Reconciling varying state recognition rules when determining state tax liability
- Navigating federal conformity when determining a pass-through entity's state tax obligation
- Identifying nexus-creating activities of multistate pass-through entities
- Comparing apportionment regimes among various state tax jurisdictions
Faculty
Open Weaver Banks
Partner
Hodgson Russ
Ms. Banks focuses her practice on State and Local Taxation. Her extensive experience includes... | Read More
Ms. Banks focuses her practice on State and Local Taxation. Her extensive experience includes representation of taxpayers in administrative and court appeals in New Jersey, New York and Illinois on a variety of complex issues, including apportionment of business income, combined reporting, constitutional nexus, the Internet Tax Freedom Act, nonresident and resident personal income taxation, sales and use taxation, and the imposition of various industry specific taxes, including telecommunications, utilities, and amusement taxes. Ms. Banks has represented both public and private companies engaged in a wide range of activities, including manufacturing, retail, telecommunications, banking, transportation, construction, sports, television and radio production, publishing, and insurance. She has also represented individuals challenging residency determinations and assessments arising from adjustments to income and credits. In addition to a wealth of experience at conducting discovery, witness selection and preparation, motion practice, brief writing, trials and appeals, Ms. Banks is experienced and adept at identifying efficient and practical pre-decision settlement strategies to resolve tax controversies. She is a frequent author of articles on tax topics in State Tax Notes, Bloomberg Tax and Law360, and has spoken on state and local tax issues before such groups as the Tax Executives Institute, the American Bar Association, the Council on State Taxation, and the Georgetown University Law Center Advanced State and Local Tax Institute.
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Cannot Attend August 19?
Early Discount (through 07/25/25)
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.